Article 5 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code provides that any person may be represented before the customs authorities for the purposes of the the completion of customs formalities.

This representation may be direct, when the representative acts on behalf and on behalf of others, or indirectly, if he or she acts in his or her own name and on behalf of others. In addition, it is necessary for the representative to declare that he/she acts on behalf of the person represented, specifies in which mode he/she acts and that he/she has the corresponding representation power.

At the national level, Royal Decree 335/2010 of 19 March 2010 regulating the right to make customs declarations and the figure of the customs representative regulates the presentation of customs declarations on behalf of and on his own account or on behalf of a third party, in the latter case, the various forms of customs representation, as well as the requirements to be able to act as a customs representative. In addition, in Article 5, the form in which representation for the presentation of customs declarations can be credited is established.

In addition to the specific regulation of customs representation in European Union law, the customs procedure is also subject to regulation by such law with substantial differences in relation to the law Spanish tributary.

This specific regulation affects matters such as the form of proxy (by operation or global), for a given time or without a time limit, for all customs or for a given geographical area or, as indicated, whether the representative acts in direct or indirect rendering mode.

But in addition to the specific features, it must be borne in mind that the presentation of a customs declaration initiates a procedure which ends with obtaining the release as defined in Article 4.20 of the Regulation (EEC). Council Regulation (EEC) No 2913/92 of 12 October 1992 as 'the making available by the customs authorities of goods for the purposes provided for in the customs procedure to which it is subject' and with the notification of the liquidation by the Administration which shall be understood to be produced and notified with the release itself, as provided for in in Article 134 of the General Rules of Procedure and the procedures for the management and tax inspection and the development of the common rules of procedure for the application of taxes, approved by Royal Decree 1065/2007 of 27 June 2007, Council Regulation (EEC) No 2913/92 of 12 October 1992 on the application of the rules of application of taxes pursuant to Article 221.2 of Council Regulation (EEC) No 2913/92 of 12 October 1992.

However, Article 73.1 of Council Regulation (EEC) No 2913/92 of 12 October 1992 provides for the possibility for the levant to be granted when, having initiated the verification before it was granted, the same is not it has been possible to conclude within a reasonable time and the presence of the goods is no longer necessary. This same principle is laid down in Article 134 of the General Rules of Application of Taxation (Royal Decree 1065/2007), which provides for the possibility of granting the levant prior to the liquidation when, for the purposes of the the administration takes into account data or elements other than those declared by the person concerned. In such cases, the release of the levant does not constitute the notification of the final settlement resulting from the settlement procedure.

Therefore, the latter two specific features of the customs and tax procedure resulting from a customs declaration require, and thus provided for in European Union law, the necessary involvement of the representative in the the procedure and the receipt by the latter of the authorisation of the requested customs procedure which, in certain cases, constitutes the notification of the tax clearance in an alleged manner.

These specificities of the customs procedure and the regulation of customs representation are what justifies a specific regulation of the proxies in customs and tax procedures. are born of a customs declaration, in response to the provisions of paragraph 1 (1) of the Resolution of 18 May 2010, of the Directorate-General of the State Agency for Tax Administration, in relation to the registration and management of (a) the registration and registration and management of the succession and the legal representations of minors and unable to carry out formalities and actions on the Internet with the tax office, which will be applicable to the tax office "without prejudice to the specific characteristics of this matter in the customs field".

Any other procedure or procedure to which the customs management may take place are included or may be incorporated, for the purpose of taking over, in the register governed by the Resolution of 18 May 2010, previously cited.

For its part, Law 11/2007, of June 22, of electronic access of citizens to Public Services, enshrines the right of citizens to engage with the Administration by electronic means, which affects both the presentation of the customs declarations as to the proxy for such presentation.

It should also be taken into account that Article 84.3 of the General Tax Enforcement Regulation provides that the tax administration will put the tax authorities in the process of developing assistance to the tax authorities. their disposition electronic records of proxy or representation.

Finally, it is necessary to quote article 46.2 of Law 58/2003 of 17 December, General Tax, which provides for the possibility of establishing standard models of representation by the Tax Administration, in this case by the State Tax Administration Agency.

With regard to the jurisdiction to issue this Resolution, the Order of 27 July 1994 regulating the automated files of the State Tax Administration Agency and Order HAC/2632/2002 should be cited, of 16 October, the sole additional provision of which authorises the Directorate-General of the Agency for the creation, modification or deletion of the body's ownership files.

By virtue of the above, I have:

First. Scope of application.

1. The provisions of this Resolution apply to the registration and management of authorizations granted to customs representatives to present customs declarations on behalf of third parties through the Internet; henceforth, dispatch authorities.

However, it will not be necessary to register the authorizations for the Internet presentation of a single declaration (authorizations per operation).

2. Such authorisations may be granted by natural persons, legal persons and entities lacking legal personality as referred to in Article 35.4 of Law 58/2003 of 17 December 2003, General Tax.

3. The authorization of dispatch can be granted only to persons registered in the Registry of Customs Representatives of the State Administration of Tax Administration created by Order HAP/30 8/2013, of 26 February, for which it creates and regulates the Register of Customs Representatives.

Second. Record of the dispatch authorities.

1. The release authorisations accredited by one of the following forms shall be entered in the Register:

(a) Authorization granted by personal appearance of the power in the Customs and Excise Dependencies or Customs and Excise Administrations of the State Administration of Tax Administration by use of the form in Annex I.

In the form, which shall be completed in its entirety, the signature of the power must be stated and the identification and signature of the official to whom it appears that, in any case, must be authorized to discharge in the registration of the proxies, under the conditions set out in this Resolution.

If the power is a legal person or one of the entities lacking in legal personality as referred to in Article 35.4 of Law 58/2003 of 17 December, the compareant must prove that he is the representative of the legal entity. legal entity or that holds sufficient power to grant the proxies in question.

(b) Authorisation granted by the customs representative in accordance with the provisions of Article 5 (1) (c) of Royal Decree 335/2010 of 19 March 2010, assuming that representative with his signature the authenticity of the his represented. The certificate of approval shall conform to the content set out in the form in Annex I.

c) Authorization granted by a public document or private document with a notarized signature filed with the Tax Office. In such cases the certificate of approval must conform to the content set out in the form in Annex I.

d) Authorization granted by the Internet, through the use of one of the identification and authentication systems provided for in Article 13 of Law 11/2007, of June 22, of electronic access of citizens to the Services Public. The granting of the authorization shall be made using the form available at the Electronic Headquarters of the State Tax Administration Agency whose content will be the same as that of Annex I of this Resolution, except for the data associated with a public or private document with a notarially legitimised signature.

2. In the case of authorizations granted by appearance at the Customs and Excise Dependencies or Customs and Excise Administrations of the State Administration of Tax Administration or in public document or document The incorporation of the authorization to the Registry shall be carried out by the official duly qualified and authorized by the holder of the Customs and Excise Dependence or the Administration of Customs and Excise.

In the case of authorizations granted by the Internet, the incorporation to the Registry will be done in an automated manner, so that the data transmitted electronically by the grantor will be those that are recorded in the Register of dispatch authorities.

The authorisations referred to in this Resolution shall take effect from the date of their incorporation into the Register.

Third. Acceptance of the representation.

The presentation by the authorized customs representative of any customs declaration making use of the authorization previously granted will imply the acceptance of the authorization, including acceptance for the reception of the requirements and of the communications resulting from the procedure initiated by the filing of such declaration and the release or communication of the release.

Fourth. Checking the contents of the dispatch authorization.

1. The official who is required to discharge an authorisation in the Register of clearance authorisations shall verify the contents of the authorisation. To this end:

(a) In the authorisations granted by appearance, you shall check the identity of the comparist and the contents of the form in Annex I.

(b) In the authorisations granted by a public document or a private document with a notarized signature, it shall verify that it complies with the content referred to in paragraph 2 (c) of this Resolution and that These documents correspond to the data entered in the form in Annex I.

2. In the event of defects in the granting of the authorization of dispatch, the person concerned shall be notified that, within 10 days, the necessary documents are not being supplied or supplied, indicating that, if he does not do so, he/she shall be notified. proceed to the archive of the actions, considering that the interested party has removed his request.

3. In the authorization of dispatch granted by the Internet, the computer application that supports the Registry will only allow the discharge in the same one of those that contain all the data requested in the form referred to in the Second 1.d) of this Resolution.

In cases where technical anomalies are detected in the telematic transmission of the release authorization form, this circumstance will be brought to the attention of the host by the itself, by means of the corresponding error messages, to proceed with its subhealing.

Fifth. Contents of the Issue Authorization Record.

To discharge a clearance in the Register and, as provided for in Article 5.3 of Royal Decree 335/2010, of March 19, the following data shall be entered:

a) Name, name, name, or social reason and NIF of the power.

b) Name, name, name or social reason and NIF of the proxy customs representative.

c) Authorization type: by operation or global.

d) Type of representation: direct, indirect, or both.

(e) Territorial scope of the authorisation, indicating whether it is a national or, failing that, the customs offices in which it is valid.

f) Effective date of the proxy.

g) The reference number of the high and high date in the Registry.

Sixth. Revocation of the authorization.

1. The revocation of the discharge authorisations given in the Register that regulates this Resolution may be carried out:

(a) By means of personal appearance at the Customs and Excise Dependencies or Customs and Excise Administrations of the State Administration of Tax Administration, in which case the Annex II form, stating the signature of the authority revoking the authorization and of the official, duly authorized, in whose presence the revocation is carried out, as well as its identification.

(b) By means of a public document or a private document with a notarially legitimate signature filed with the tax office, with the content listed in the form in Annex II.

(c) By the Internet, by the use of any of the identification and authentication systems provided for in Article 13 of Law 11/2007, of June 22, and using the form available at the Agency's Electronic Headquarters State of Tax Administration, the content of which shall be the same as that laid down in Annex II, with the exception of data associated with a public or private document with a notarized signature.

2. In the case of authorization of dispatch revoked by appearance in the offices of the Tax Agency or in a public document or private document with a notarized signature, the discharge will be carried out by the official duly qualified and authorized by the holder of the Customs and Excise Dependence or the Administration of Customs and Excise. That official shall verify that the revocation complies with the conditions laid down in this Resolution.

In the case of revocations made by the Internet, the incorporation to the Registry of this will be done in an automated manner, so that the data transmitted electronically by the grantor will be those that are recorded in the Register of dispatch authorities.

The revocations referred to in this Resolution shall take effect from the date of their incorporation into the Register.

Seventh. File for the dispatch authorities.

In the case of issue authorizations referred to in paragraph 2 (a) (a), (b) and (c) of this Resolution, the Unit to whom the power is granted or presented shall carry out the review actions it considers to have been carried out, Subsequently archiving the submitted documentation.

Eighth. Protection of personal data.

In order to comply with the provisions of Article 6 of the Organic Law 15/1999 of 13 December on the Protection of Personal Data, when the licensor is a natural person, he must state his or her consent to the automated processing of their data which is necessary for the proper functioning of the Register of Proxies.

This consent, which will not be necessary to reiterate for each proxy, will be provided by electronic means and will leave the exercise of the rights of access, rectification and cancellation established in the aforementioned Law safe. Organic 15/1999, dated December 13.

Ninth. Forms.

The forms of Annexes I and II of this Resolution, which will be available in the Customs and Excise Administrations, in the Customs and Excise Dependencies and in the Electronic Headquarters of the the State Agency for Tax Administration on the Internet (www.agenciatributaria.es).

10th. Query the record.

The persons concerned, through the use of any of the identification systems admitted to the electronic headquarters of the State Administration of Tax Administration, may consult the registry on the registration, content and validity of the power or powers in which it appears as a power or proxy, as well as obtaining certificates from the proxies entered in the register.

11th. Transient disposition.

Authorisations granted prior to the date of entry into force of this Resolution may be incorporated in the register by application made by the power in which it shall identify the powers previously. conferred for the authorisation of dispatch which shall be construed as revoked and replaced by the use of the form contained in Annex I.

12th. Entry into force.

This Resolution shall enter into force on 15 April 2015.

Madrid, March 5, 2015. -Director General of the State Tax Administration Agency, Santiago Menéndez Menéndez.

ANNEX I

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ANNEX II

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